Florida penny rounding law
Optional symmetric rounding of in-person cash sales to the nearest nickel. Sales tax stays on the unrounded price.
Florida cash rounding calculator
Enter a cash total, or item prices plus your sales tax rate. The result updates as you type.
The rounding rule
If the 1-cent piece is no longer in production, an in-person cash transaction may be rounded to the nearest nickel: 1 or 2 cents down to 0, 3 or 4 up to 5, 6 or 7 down to 5, 8 or 9 up to 10. Amounts ending in 0 or 5 are not rounded. Rounding can apply to the transaction amount or to the change given.
Who it applies to
Dealers making in-person cash sales. Secondhand dealers paying a seller in cash must pay the full amount due or round up to the nearest nickel (Fla. Stat. § 538.235(2)).
Customer notice
No customer sign is required.
Make a printable Florida cash rounding sign.
Sales tax
Rounding does not alter the sales price or the tax collected. The Department of Revenue’s TIP 26A01-03 says sales tax remains due on the actual sales price before rounding. More on sales tax and cash rounding.
What is not rounded
- Payments by electronic funds transfer, check, gift card, money order or credit card are not rounded.
- Mixed-tender transactions are not rounded except to the extent cash is given back to the purchaser.
Pennies, enforcement and safe harbors
The law does not say whether merchants must accept pennies.
Rounding a consumer sale to the nickel is exempt from Florida’s Deceptive and Unfair Trade Practices Act (Fla. Stat. § 501.212(8)).
The law
| Law | CS/SB 1074, Ch. 2026-68, Laws of Florida (Fla. Stat. § 212.12(10)(c)) |
|---|---|
| Signed | May 11, 2026 |
| Effective | May 11, 2026 (effective on becoming law) |
| Status | Law in effect |